THE STATE COURT OF APPEALS, DIVISION IV, HAS REVERSED A TRIAL COURT FINDING WHICH OVERTURNED FINDINGS OF THE OKLAHOMA EMPLOYMENT SECURITY COMMISSION THAT MASONRY WORKERS WERE EMPLOYEES RATHER THAN INDEPENDENT CONTRACTORS.
IN AN UNPUBLISHED OPINION, THE APPELLATE COURT AGREED WITH THE COMMISSION IN CASE 78,186, J;M H. WAGONER AND WANDA WAGONER D/B/A J&W CONSTRUCTION V. STATE OF OKLAHOMA EX REL. OKLAHOMA EMPLOYMENT SECURITY COMMISSION. THE TRIAL COURT HAD DETERMINED THAT MASONRY WORKERS PERFORMING SERVICES FOR J&W CONSTRUCTION CO. WERE INDEPENDENT CONTRACTORS.
THE DISTINCTION IS SIGNIFICANT BECAUSE WAGES PAID FOR INDEPENDENT CONTRACTORS ARE EXEMPT FROM EMPLOYMENT TAXES UNDER